CIMA Study Systems 2006: Management Accounting-Performance by Robert Scarlett

By Robert Scarlett

The 2006 version of CIMA's authentic examine platforms were absolutely up-to-date to mirror any adjustments within the syllabus. Key sections of the 2006 learn platforms are back written by means of examiners so every one textual content absolutely displays what can be established within the examination. up-to-date to include legislative and syllabus adjustments, the 2006 research structures supply entire examine fabric for the might and November 2005 checks. the hot version continues the preferred loose-leaf structure and includes: * perform questions all through * entire revision part * subject summaries * suggested interpreting articles from a variety of journals * may possibly 2005 Q & A's * The legitimate research structures are the one research fabrics recommended by means of CIMA * up to date to mirror changhes within the syllabus with key sections written by means of examiners * whole built-in package deal incorporating syllabus suggestions, complete textual content, urged articles, revision courses and vast query perform

Show description

Read Online or Download CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems) PDF

Best managerial books

Strategic Business Planning for Accountants: Methods, Tools and Case Studies

This publication examines the perform of strategic company making plans, together with its services, equipment, instruments, and how during which they're hired. It does so in a realistic manner via case stories, which assist in demonstrating easy methods to innovate which will triumph over stumbling blocks and canopy new and evolving demanding situations.

Flexible Plankostenrechnung und Deckungsbeitragsrechnung

Mit der thirteen. Auflage der "Flexiblen Plankostenrechnung und Deckungsbeitragsrechnung" wird der zukunftsweisende Weg Wolfgang Kilgers für praxisgerechtes Kosten- und Erlösmanagement konsequent weiter geführt. Vollständig aktualisiert bietet dieses Standardwerk den cutting-edge einer modernen Plankosten- und Deckungsbeitragsrechnung.

Controlling-Praxis im Mittelstand: Aufbau eines Controllingsystems basierend auf Lexware, DATEV oder SAP

In Zeiten des verstärkten Wettbewerbes, Banken-Rating und Internationalisierung ist die Bedeutung des Controllings branchenunabhängig für alle Unternehmen gestiegen. Vor diesem Hintergrund gibt das Werk eine Einführung in die grundlegenden Controlling-Instrumente und erläutert detailliert und praxisnah den Aufbau von Controlling-Systemen für kleine, mittlere und mittelgroße Unternehmen.

Beteiligungsmanagement und Bewertung für Praktiker

Dieses Buch vermittelt prägnant und eingängig Konzepte und Handlungsempfehlungen für erfolgreiches Beteiligungscontrolling und -management, insbesondere mit Blick auf den bilanziellen Einfluss von möglichen Optimierungen. Dabei stehen die klassischen Fragen der Investitionsrechnung, Bilanzerstellung aus Sicht von Unternehmern, Banken oder Aktionären, Portfoliomanagement, money- und Liquiditäts- bzw.

Extra resources for CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems)

Example text

This has a small sales value compared with the value of the main product – the timber. 1 Joint product costing Joint products are produced together in one or mare process. The point at which become separately identifiable is known as the separation point or split-off point Any costs incurred in processing the products after this point are called posts-separation point costs or subsequent processing costs. Costs incurred prior to the separation point are called common costs, joint costs or pre-separation point costs.

For example, job cost cards can be used to collect the costs of property repairs carried out by the organisation’s own employees, or they may be used in the costing of internal capital expenditure jobs. The job costing method can also be applied to services carried out on the customer’s own premises. For example, it may be used in the costing of plumbing or cleaning services, where the objective of the costing system is to collect and monitor the cost of each job. 8 Batch costing The CIMA Terminology defines a batch as ‘a group of similar articles which maintains its identity throughout one or more stages of production and is treated as a cost unit’.

A by-product, B, also arises in this process. 50 per kg. Products L and N are saleable without further processing, for £6 and £10 per kg respectively. Product M requires further processing in process 2 at a cost of £2 per kg, before being sold for £16 per kg. Information concerning process 1 for last month is as follows: Material input Conversion costs Output: 5,600 kg @ £4 per kg £14,020 product product product product L M N B 2,450 990 1,960 5,200 5,600 kg kg kg kg kg There were no losses in the process, and no opening or closing work in progress.

Download PDF sample

Rated 4.18 of 5 – based on 43 votes